Motor Vehicle Indiana Sales and Use Tax

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Motor Vehicle Indiana Sales and Use Tax Powered By Docstoc
					50-state Legislative Summary
All of the following information was found here (http://www.fleets.doe.gov/fleet_tool.cgi?$$,benefits,1).
More information on and contact information for each opportunity can be found there.


Arizona
 AFVs are required to display special license plates. Once these plates are displayed, AFVs are allowed
    to use the high occupancy vehicle (HOV) lanes. Hybrid vehicles may also apply for the sticker and use
    HOV lanes. An $8 administration fee applies.
 A person who is driving a vehicle powered by an alt fuel may park without penalty in parking areas
    that are designated for carpool operators.
 The annual vehicle license tax on an AFV was reduced to 1% of the assessed value of the vehicle,
    down from 60%. The vehicle is taxed $4 for every $100 in assessed value. There is a minimum of $5
    regardless of the assessment.
 Limitations on the use of biodiesel as a means for public vehicle fleets to meet their requirements
    under state alt fuel programs were removed. Biodiesel is eligible for use in city transit bus plans and
    can now be used to achieve all of a fleet's alt fuel use requirements.

Colorado
 The Colorado Department of Revenue offers a tax credit for the purchase of new alt fuel vehicles
    (AFVs) and for the conversion of vehicles to run on alt fuels. The credits are based on the U.S.
    Environmental Protection Agency (EPA) emissions classification of the vehicle.
 The Colorado Department of Revenue offers a tax credit for the construction, reconstruction, or
    acquisition of alt fuel refueling facilities.
 Vehicles, vehicle power sources, or parts used for converting a vehicle power source certified to
    federal Low Emission Vehicle standards or better are exempt from state sales tax. This exemption
    applies to vehicles, power sources, or parts for vehicles over 10,000 lbs Gross Vehicle Weight (GVW).
 Fuel tax exemptions are granted for compressed natural gas (CNG) and liquefied petroleum gas (LPG)
    vehicle owners. Owners of CNG and LPG-fueled vehicles shall purchase an annual tax decal for $70,
    $100, or $125 based on the vehicle's GVW. All CNG and LPG vehicles must display a current fuel tax
    decal. Non-profit transit agencies are exempt from the fuel tax.

Connecticut
 A 50% business tax credit is available for the cost of installing a compressed natural gas (CNG),
   liquefied natural gas (LNG), or liquefied petroleum gas (LPG) refueling facility or electric recharging
   site and for the cost of converting a vehicle to operate on CNG, LNG, LPG, or electricity.
 The purchase of new vehicles that are exclusively powered by natural gas, LPG, hydrogen, or
   electricity as well as the storage, use, or other consumption of such a vehicle are exempt from sales
   tax. Conversion equipment associated with converting vehicles to exclusively use clean alt fuels, or
   dual use of such fuel and any other fuel, and equipment associated with a CNG or hydrogen filling or
   electric recharging station are also exempt. These exemptions expire July 1, 2004.
 Propane sold prior to July 1, 2004 for use as a fuel in motor vehicles is exempt from the petroleum
   gross earnings tax.
 Petroleum products sold between July 1, 2002 and July 1, 2004 for use as fuel in fuel cells are exempt
   from the petroleum gross earnings tax.
 On and after July 1, 1994, and until July 1, 2004, CNG, LPG, and LNG shall not be subject to the
   motor fuels tax.

Delaware
 The Delaware Energy Task Force was created for the purpose of developing the Delaware Energy Plan
    to recommend to the Governor courses of action to address the State''s long and short-term energy
    challenges. The Task Force consists of 17 members, including representatives of: alt energy generation
    and development companies; the transportation fuels industry; and agriculture, representing the
    biofuels industry. The Delaware Energy Plan shall address state energy goals including promoting
    production and use of bioenergy and clean alt energy, and broadening the existing diversity and
    decreasing the environmental impact of fuels that meet Delaware's transportation needs.


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   Utility - Chesapeake Utilities has a publicly accessible quick-fill CNG station in Dover.
   Utility - SchagrinGAS provides propane tanks, pumps, and meters at no cost to customers on a case-
    by-case basis. Fleets can also save up to 10% on propane.

Georgia
 Propane sold in bulk is exempt from a $0.075 per gallon excise tax when sold to a consumer
   distributor.
 Georgia offers a $5,000 tax credit for the purchase or lease of a zero emission vehicle (ZEV) and a
   $2,500 tax credit for the purchase or lease of a vehicle that meets or exceeds the U.S. Environmental
   Protection Agency's (EPA) low emission vehicle (LEV) standard.
 Georgia offers a $2,500 tax credit for converting a conventional vehicle to operate solely on an alt fuel.
 Georgia offers a $2,500 tax credit for the purchase or lease of an electric charger.

Illinois
 Illinois offers two AFV cash rebates. The Conversion Rebate is worth 80% of the cost of converting a
     vehicle to operate on an alt fuel, up to $4,000. The OEM Vehicle Rebate is worth 80% of the
     incremental cost of purchasing an OEM AFV.

Indiana
 A 10% gross income tax deduction is available for improvements to ethanol production facilities or
    soy diesel production facilities.
 Utility - Citizens Gas and Coke offers a rebate of $1,500 per vehicle converted to run on CNG or for
    the purchase of an OEM dedicated NGV. Each project is examined on the merits of providing the
    rebate, based on hours of operation or miles driven per vehicle per year. Citizens Gas and Coke also
    provides public refueling at two existing CNG refueling stations.

Indiana
 The state offers an income tax credit for 50% (up to $50,000, depending on the Gross Vehicle Weight
    (GVW)) of the incremental or conversion cost of qualified alt fuel vehicles (AFVs). The state also
    offers an income tax credit for 50% (up to $200,000 depending on the date the station begins service)
    of the cost of a qualified alt fuel refueling stations.
 An alt fuels loan program was established for the purpose of making loans to government agencies
    which own and operate motor vehicles to encourage the use of alt fuels and the development of the alt
    fuel infrastructure.

Kentucky
 The transportation, distribution, or delivery of natural gas used as a motor vehicle fuel is exempt from
   regulation by the Kentucky Public Service Commission, as is the sale of natural gas to a compressed
   natural gas (CNG) fuel station, retailer, or end-user.
 Liquefied petroleum gas (LPG) is exempt from excise tax when it is used to propel motor vehicles on
   the public highways, given that these vehicles are equipped with carburetion systems approved by the
   Natural Resources and Environmental Protection Cabinet

Maryland
 Maryland established an AFV goal under the plan for 'Sustaining Maryland's Future with Clean Power,
   Green Buildings and Energy Efficiency.' The State shall ensure that an average of 50% of the fuel
   used by bi-fuel and flex-fuel vehicles shall be alt fuel. The State shall help develop the refueling and
   maintenance infrastructure required to make certain types of AFVs practical and may provide technical
   assistance and other incentives to use clean technology, where practical, in State transit fleets.

Maine
 Maine provides a partial tax exemption for the purchase of clean-fuel vehicles. For original equipment
   manufacturer (OEM) vehicles, the incremental cost of the sale or lease of a clean-fuel vehicle as
   compared to an identical vehicle powered by gasoline is tax-exempt. When there is not an identical
   vehicle powered by gasoline, the exemption is for 30% of the price of internal combustion engine
   vehicles, and 50% of the price of electric and fuel cell vehicles.


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 The State Highway tax for each special fuel used in transportation is based on their British Thermal
  Unit (BTU) value relative to gasoline. Ethanol (E85) at $0.156 per gallon, propane (LPG) at $0.16 per
  gallon, and compressed natural gas (CNG) at $0.191 per gallon.
 A taxpayer is allowed a credit for the construction, installation or improvements to any refueling or
  charging station. The value of this credit is equal to the qualifying percentage of expenditures paid or
  incurred. The qualifying percentage of expenditures is 50% from January 1, 1999, to December 31,
  2001, and 25% from January 1, 2002, to December 31, 2006.
 The Finance Authority of Maine manages the Clean Fuel Vehicle Fund, a non-lapsing revolving loan
  fund that may be used to purchase alt fuel vehicles (AFVs) and to develop infrastructure to support the
  use of AFVs.

Michigan
 The Michigan Energy Office offers incentives to fleets that are not mandated by the Energy Policy Act
   (EPAct) to purchase alt fuel vehicles (AFVs). The grant covers the incremental cost of purchasing or
   refueling an AFV. Up to $4,000 is available for a dedicated AFV, $2,000 for a bi-fuel, and $500 for an
   AFV with little or no incremental costs. These grants are only available to fleets associated with the
   developing Greater Lansing Clean Cities Coalition. Eligible fleets must be located in the tri-county
   area of Clinton, Eaton, and Ingham, Michigan.
 Dedicated alt fuel vehicles are exempt from emissions inspection requirements.
 Utility - DTE Energy/MichCon offers public access to 12 compressed natural gas (CNG) refueling
   stations.

Minnesota
 There is an ethanol production incentive of $0.20 per gallon for each gallon of ethanol produced in a
   qualified ethanol production facility that started production by June 30, 2000.
 All diesel fuel sold or offered for sale in the state for use in internal combustion engines must contain
   at least 2% biodiesel fuel oil by volume.
 Minnesota policy states that it is in the long-term interest of the state to promote the development and
   market penetration of alt fuels, and to develop additional markets for indigenous crop-based fuels.

Missouri
 School districts are allowed to establish contracts with nonprofit, farmer-owned new generation
    cooperatives to supply bus fuel containing at least 20% biodiesel. Each district can receive additional
    state school aid to help offset the incremental cost of the biodiesel. This incentive expires after the
    2005-06 school year.
 Any state agency operating a fleet of more than 15 motor vehicles must have 50% of the agency's new
    vehicle acquisitions be capable of running on alt fuels. In addition, 30% of the fuel used by state fleet
    vehicles must be an alt fuel.
 The DOE of the DNR has developed an administrative plan for implementing a loan program that
    provides financial assistance to political subdivisions for establishing the use of alt fuels in their
    vehicle fleets. The loans can be for the purchase of new AFVs, conversion of gasoline motor vehicles
    to run on alt fuels, or construction of refueling stations for AFVs. The loans will be a maximum of
    $2,000 for the incremental cost of purchasing a new AFV, a maximum of $2,000 for the conversion of
    a new or existing vehicle to operate on an alt fuel, and a maximum of $100,000 for the construction of
    a refueling station capable of dispensing an alt fuel. Funding for this program has been appropriated,
    but guidelines are not in place. The program will take effect in 2003

Mississippi
 When possible, any vehicle purchased or leased by a state university in Mississippi shall be an alt fuel
    or a hybrid-electric vehicle.
 Utility - Mississippi Valley Gas offers incentives for natural gas vehicles on a case-by-case basis and
    offers a special rate for natural gas when used as a vehicle fuel.

Montana
 A 50% income tax credit is available to businesses or individuals for equipment and labor costs of
   converting vehicles to operate on alternative fuels. A tax credit for up to $500 is available for the



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  conversion of vehicles weighing less than 10,000 lbs. Gross Vehicle Weight (GVW) and up to $1,000
  for heavier vehicles.
 An alt fuels policy and its implementation guidelines were established for the state of Montana.

New Jersey
 New Jersey is committed to exceeding the Energy Policy Act's alt fuel vehicle acquisition mandates for
   state government fleets by 5% per year. An Advanced Technology Vehicle (ATV) Task Force was
   created in order to assist the Department of Treasury in coordinating AFV and ATV acquisition and
   placement, developing a refueling/recharging infrastructure to support the anticipated level of AFV
   and ATV use by the state motor vehicle fleet, and creating an incentive program to defray the
   incremental costs of AFVs and ATVs for other public entities.
 Liquefied petroleum gas (LPG) and compressed natural gas (CNG), when used as transportation fuels,
   are taxed at a rate of $0.0525 per gasoline gallon equivalent, instead of the $0.105 per gallon tax on
   gasoline.
 Utility - Public Service Electric and Gas (PSE&G) offers a special rate for the resale of CNG as a
   motor vehicle fuel and, on a case-by-case basis, will assist customers with natural gas vehicle (NGV)
   projects. Private fleets can only refuel at PSE&G's existing stations on a case-by-case emergency basis.

New Mexico
 Effective July 1, 2002, state agencies can meet AFV acquisition requirements by purchasing foreign-
   made gas-electric hybrid vehicles until these vehicles are assembled in North America.
 Effective July 1, 2002, the definition of 'alternative fuel' extends to include a fuel mixture containing
   not less than 20% vegetable oil or a water-phased hydrocarbon fuel emulsion in an amount not less
   than 20% by volume.
 The Alternative Fuel Conversion Act of 1992 requires that 75% of new state and post-secondary
   institution fleet vehicles acquired in fiscal year 2003 and thereafter, except authorized exemptions, be
   bi-fuel or dedicated AFVs or gas-electric hybrid vehicles. Certified law enforcement and emergency
   vehicles are exempt from this requirement. The Act authorized a $5 million revolving loan fund for
   AFV acquisitions by state agencies, institutions of higher learning, and school districts. The maximum
   amount of a loan to acquire a vehicle shall not exceed the actual cost of acquiring the vehicle or $3,000
   whichever is less.
 The Alternative Fuels Tax Act of 1995 was established in order to encourage the use of alternative fuel
   for the propulsion of motor vehicles, thereby increasing the market for supplies of New Mexico natural
   gas and reducing harmful environmental emissions. The Act provides for fair taxation of alternative
   fuels. The excise tax imposed on alternative fuel distributed in New Mexico is $0.12 per gallon.
   Alternative fuel purchased for distribution shall not be subject to the alternative fuel excise tax at the
   time of purchase or acquisition, but the tax shall be due on any alternative fuel at the time it is
   dispensed or delivered into the supply tank of a motor vehicle that is operated on the highways of the
   state. Owners of AFVs with a Gross Vehicle Weight (GVW) not exceeding 54,000 lbs may pay an
   annual tax in lieu of the per gallon tax, according to the schedule below. Alternative fuel distributed by
   or used, in accordance with the Act, for U.S. government, state government, or an Indian nation, tribe
   or pueblo purposes, is exempt from the excise tax.
         GVW                                 Annual Tax
         0 to 6,000 pounds                   $60
         6,001 to 16,000 pounds              $100
         16,001 to 26,000 pounds             $300
         26,001 to 40,000 pounds             $700
         40,001 to 54,000 pounds             $1,100

Nevada
 Vehicles that run on clean fuels are exempted from certain registration fees.
 Fleets containing 10 or more vehicles that are owned, leased, or operated by the state, a state agency,
   or a political subdivision of the state in a county whose population is 100,000 or more are mandated to
   acquire AFVs or U.S. Environmental Protection Agency certified ultra low emission vehicles
   (ULEVs). In the year 2000 and each year thereafter, 90% of new vehicles obtained by covered fleets
   must be either AFVs or certified vehicles. A fleet may meet the acquisition requirements by converting



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  existing or newly acquired vehicles to run on alternative fuels. An AFV acquired in compliance with
  this mandate must operate solely on the alternative fuel except when operating in an area where the
  appropriate alternative fuel is unavailable. Fleets with buses and/or heavy-duty vehicles are included.
 AFVs do not have to be tested for emissions.
 Utility - Sierra Pacific Power Company supplies natural gas to a refueling station operated by Western
  Energetix in Reno, Nevada. The station is equipped with a card-reader device for customers.

New York
 New York's Alternative-Fuel (Clean-Fuel) Vehicle Tax Incentive Program offers three tax credits and
   a tax exemption for people who purchase alternative fuel vehicles (AFVs).
          Purchasers of electric vehicles (EVs) are eligible for a tax credit worth 50% of the incremental
             cost, up to a maximum of $5,000 per vehicle. All dedicated EVs, as well as hybrid-electric
             vehicles (HEVs), qualify for this credit.
          Purchasers of compressed natural gas (CNG), liquefied petroleum gas (LPG), methanol,
             ethanol, and hydrogen-powered vehicles, as well as HEVs, are eligible for a tax credit worth
             60% of the incremental cost. The maximum value for vehicles weighing less than 14,000 lbs.
             Gross Vehicle Weight (GVW) is $5,000. The maximum value for vehicles with a GVW over
             14,000 lbs. is $10,000.
          The installation cost of clean-fuel vehicle refueling equipment (including EV recharging
             stations) is eligible for a tax credit worth up to 50% of the project cost. There is no limit on
             this incentive.
          The incremental cost of clean-fuel vehicles and the project cost of refueling infrastructure is
             exempt from New York State sales tax.
 The New York State Clean Cities Challenge, administered by NYSERDA, awards funds to members
   of New York's Clean Cities Coalitions that acquire AFVs and/or refueling infrastructure. Funds are
   awarded on a competitive basis, and can be used to cost-share up to 75% of the proposed project,
   including the incremental cost of purchasing AFVs, the cost of installing refueling and recharging
   equipment, and the incremental costs associated with bulk alternative fuel purchases.
 The New York City Clean Fuel Taxi Program provides up to $6,000 towards the purchase of new CNG
   taxis cabs or the conversion of gasoline cabs to operate on CNG.
 Governor Pataki mandated that clean-fueled vehicles make up 50% of all state agency fleets by 2005
   and 100% by 2010.
 New York City Council established a program in 1991 requiring the purchase and/or conversion of
   AFVs for city government use. The program required 80% of the light-duty, non-emergency fleet, and
   15% of the transit buses, be alternatively fueled.
 Utility - Con Edison operates nine CNG refueling stations in New York City and Westchester County,
   six of which are open to the public. Con Edison has over 300 dedicated NGVs in its corporate fleet,
   and delivers natural gas to a variety of public refueling stations, bus depots and delivery fleets within
   its service territory. Con Edison offers a variety of financially based incentives to help customers
   acquire NGVs and/or construct CNG refueling stations.

Oklahoma
 A tax credit is available for 50% of the cost of converting a vehicle to run on an alternative fuel or for
    50% of the incremental cost of a new original equipment manufacturer (OEM) alternative fuel vehicle
    (AFV).
 A state income tax credit is available for 10% of the total vehicle cost, up to $1,500, when an AFV is
    resold, as long as a tax credit has not been previously taken on the vehicle.
 Oklahoma has an Alternative Fuels Loan program to help convert public fleets to operate on
    alternative fuels. This program provides 0% interest loans for converting vehicles to run on an
    alternative fuel, for the construction of refueling infrastructure, and for the incremental cost associated
    with the purchase of an OEM AFV. The program provides up to $5,000 per converted or new vehicle
    and up to $100,000 for refueling infrastructure. Repayment is made from fuel savings during a
    maximum seven-year period. If the alternative fuels price does not remain below the price of the
    conventional fuel that was replaced, repayment is suspended. Eligible applicants include state and
    county agencies and divisions, municipalities, school districts, mass transit authorities, and public trust
    authorities.



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 Low-speed electrical vehicles (Neighborhood Electric Vehicles manufactured in compliance with the
  National Highway Traffic Safety Administration standards for low-speed vehicles in 49 C.F.R.
  571.500) are allowed to operate on Oklahoma streets and highways with a posted speed limit of 35
  miles per hour or under.
 Utility - Oklahoma Natural Gas (ONG) offers a discounted rate for natural gas when used to fuel
  vehicles. For a period of up to one week, Oklahoma Natural Gas will provide an NGV on loan for a
  fleet customer to test on a case-by-case basis.

Oregon
 A Residential Energy Tax Credit is available for the purchase of OEM AFVs, the cost of converting
    vehicles to run on an alternative fuel, and the cost of installing home charging or refueling stations.
    The tax credit is $750 for an OEM AFV, 25% of the incremental cost of a conversion (up to $750), and
    an additional $750 for a home charging or refueling stations. For a hybrid electric vehicle (HEV), a
    credit of up $1,500 is available.
 Dedicated OEM natural gas vehicles (NGVs) are exempt from biennial emission inspection and
    certification.

North Carolina
 Duke Energy has a reduced rate for electricity used to charge an electric vehicle of $0.03 per kilowatt-
    hour (kWh) off-peak and $0.09 per kWh on-peak.
 Piedmont Natural Gas Company has a promotional rate (Rate #142) for natural gas used to fuel
    vehicles. Individuals may use Piedmont's compressed natural gas (CNG) refueling stations in Charlotte
    and Greensboro with prior approval.
 It shall be the goal of the State that on and after January 1, 2004 at least 75% of the new or
    replacement light duty cars and trucks (8,500 lbs or less GVW Rating) purchased by the State will be
    AFVs or low emission vehicles.

Pennsylvania
 The alt Fuels Incentive Grant (AFIG) Program, implemented by the Pennsylvania Department of
    Environmental Protection (DEP) Bureau of Air Quality (BAQ), provides financial assistance for and
    information about alt fuels and alt fuel vehicles (AFVs). The AFIG Program receives about $3.4 to $4
    million annually in funding.
 A tax is imposed on alt fuels used to propel vehicles of any kind on public highways. The rate of tax is
    determined on a gasoline gallon equivalent basis.
 Utility - PECO Energy Company offers assistance in finding incentives for the purchase of natural gas
    and electric vehicles and for the installation of refueling infrastructure. PECO Energy is an active
    member of the GPCCP and the Natural Gas Vehicle Coalition. PECO also offers discounted rates for
    natural gas used to fuel vehicles.
 Utility - Sunoco, Inc. offers alt fuel technical expertise and will work with customers to establish fuel
    pricing and to expand the alt fuel infrastructure.

Rhode Island
 The state also provides rebates for AFV purchases. A purchaser of a dedicated AFV is eligible for a
   $2,000 rebate, and a purchaser of a bi-fuel AFV is eligible for a $1,000 rebate.
 The Alternative Fueled Vehicle and Filling Station Tax Credit entitles taxpayers to a tax credit equal to
   50% of the capital, labor, and equipment costs incurred for the construction of, or improvement to, any
   alternative fuel refueling or recharging station providing domestically produced alternative fuel.
   Taxpayers are also entitled to a tax credit equal to 50% of the incremental cost incurred for the
   purchase of an AFV or the capital, labor, and equipment cost of converting a motor vehicle to run on a
   domestically produced alternative fuel.
 Corporations that sell alternative fuels are allowed a deduction from the gross earnings from sales
   reported in the corporations' tax returns. The deduction shall be the total of gross earnings from the sale
   of alternative fuels when used as separately metered motor fuels that powers motor vehicles.
 The sale, storage, use, or other consumption of alternative fuels (as defined by the Energy Policy Act
   of 1992) are exempt from sales and use taxes. Additionally, the incremental cost associated with the
   purchase of a new dedicated AFV, costs associated with the conversion of a gasoline or diesel-fueled



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  motor vehicle to run on an alternative fuel, and all costs associated with the construction of alternative
  fuel refueling/recharging stations are exempt from sales and use taxes.
 Utility - New England Gas provides rebates and incentives for natural gas vehicle projects on a case-
  by-case basis through its Demand-Side Management Program.

Tennessee
 A use tax of $0.14 per gallon is imposed on liquefied gas used for the propulsion of motor vehicles on
   public highways. In addition, a user of liquefied gas for the propulsion of a motor vehicle on public
   highways shall pay an annual vehicle tax of:
         Maximum Gross Weight - Tax
         Passenger Car - $70
         9,000 to 16,000 lbs - $84
         20,000 to 26,000 lbs - $100
         Over 26,000 lbs - $114
   Government agencies are exempt.
 A use tax of $0.13 is imposed on compressed natural gas (CNG) used for the propulsion of motor
   vehicles on public highways. For the purpose of determining the tax on CNG, a gallon equivalent
   factor of 5.66 lbs per gallon shall be used. Government agencies are exempt. A CNG user must apply
   for and obtain from the commissioner of revenue a CNG user's permit.

Texas
 The Railroad Commission of Texas has the authority to regulate the safety of the liquefied natural gas
    (LNG), compressed natural gas (CNG), and liquefied petroleum gas (LPG) industries. The Railroad
    Commission, through its Alternative Fuels Research and Education Division, funds LPG research
    projects on a case-by-case basis.
 The North Central Texas Council of Governments (NCTCOG) offers assistance to public and private
    fleets in the Dallas-Fort Worth (DFW) area in an effort to improve air quality and help the DFW region
    meet federal ozone standards.
 The Texas State Energy Conservation Office (SECO) researches and assists public and private entities
    in securing grants to encourage the use of alternative fuels, including conversion of state and local
    government fleets to CNG and propane.
 The Texas School Bus Rebate Program, provided by the Railroad Commission of Texas' Alternative
    Fuels Research & Education Division, applies to school buses (Model Year 1999 or later) that
    incorporate a OEM low emission vehicle certified propane fuel system. The rebate is worth half of the
    incremental cost of the propane system, less any other grant funds used to pay for the incremental cost
    of the propane system. Used OEM vehicles and propane fuel system components are not eligible.

Utah
 Users of vehicles operating on propane, compressed natural gas (CNG), electricity, or any motor or
    special fuel that meets the clean-fuel vehicle standards in the Federal Clean Air Act Amendments of
    1990, Title II are subject to a special fuel tax. Exemptions from the special fuel tax may be obtained by
    purchasing a clean fuel certificate for $47 or $91, depending on the Gross Vehicle Weight (GVW),
    plus a $35 surcharge.
 The Motor Vehicles Code has been modified to authorize group license plates for clean-fuel vehicles.
    Effective October 1, 2001 vehicles with clean-fuel group license plates are authorized to travel in lanes
    designated for high occupancy vehicles (HOV) regardless of the number of occupants.
 The Salt Lake City Department of Airports provides incentives to commercial ground transportation
    providers who purchase and operate clean fuel vehicles exclusively using approved clean fuels. The
    incentives are in the form of a credit against ground transportation fees. Incentive credit amounts are
    $2,500 for each OEM or certified vehicle converted to run on an alternative fuel.

Virginia
 Motor vehicle license plates are issued free of charge for alternative fuel vehicles (AFVs), including
    bi-fueled and dual-fueled vehicles.




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 AFVs displaying the Virginia 'Clean Special Fuels' license plate can use the Virginia High Occupancy
  Vehicle (HOV) lanes on Interstates 95, 395, and 66 (outside the Capital Beltway), regardless of the
  number of occupants.
 An annual tax is imposed in lieu of the special fuels tax on vehicles that fuel at private sources (such as
  a home refueling station) and do not pay the special fuels tax.
 Washington Gas supports the use of NGVs and provides 17 public refueling stations in the
  Washington, DC metropolitan area.

Vermont
 Private - EVermont coordinates the Vermont Electric Vehicle (EV) Lease Program, leasing EVs to
   Vermont businesses and institutions. Vehicles used in the lease program are primarily Solectria's E-10
   (a converted, fully electric Chevrolet S-10), and Solectria's Force (a converted, fully electric Geo
   Metro). The average annual lease is $4,000 for EVs and includes complete technical support, all
   maintenance, liability and collision insurance, license plates and registration fees, and promotional
   support.
 Utility - Suburban Propane, which has several locations throughout the state, offers public refueling for
   propane vehicles.

Wisconsin
 Wisconsin Clean Cities Southeast Area, Inc., provides rebates for original equipment manufacturer
   (OEM) dedicated alternative fuel vehicles (AFVs).
 The UWM Center for Alternative Fuels offers a CMAQ Alternative Fuels Grant Program for the
   incremental cost of purchasing AFVs. Wisconsin municipalities, in an 11 county area (including
   Milwaukee, Waukesha, Racine, Kenosha, Walworth, Washington, Ozaukee, Sheboygan, Manitowoc,
   Kewaunee, and Door counties), are eligible to participate in the grant program. Eligible vehicles
   include dedicated, bi-fuel or flexible fuel vehicles. Eligible fuels include ethanol, methanol, hydrogen,
   compressed natural gas (CNG), liquefied natural gas, propane, biodiesel, and electricity. Grant awards
   are allocated through a competitive grant application process. The grant award per passenger vehicle is
   $6,500 and $12,000 per truck, van or bus with a maximum of $50,000 per municipality. .Grant
   recipients must participate in a research program that includes the tracking of fuel economy, operating
   and maintenance costs, user convenience surveys and vehicle emissions testing.

West Virginia
 There is a $3,750-$50,000 tax credit available for the purchase or conversion of an alternative fuel
   vehicle (AFV).
 The Clean State Program provides grants of up to $10,000 to fund local governments to help them
   convert and purchase AFVs. The receiving government entity must provide a match of at least 50% in
   order to obtain the grant. County governments, incorporated municipalities, transit authorities, and
   school boards are eligible.

Wyoming
 Utility - Cheyenne Light Fuel and Power (CLF&P) operates one NGV refueling station that is open to
   the public with 24-hour card access. In addition, CLF&P leases home-refueling and conversion
   equipment.




ETCFC                               808fbcf6-6e2d-4a2b-af26-f00877cae850.doc                      10/28/02; p. 8

				
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Description: Motor Vehicle Indiana Sales and Use Tax document sample